2025 (3) TMI 722

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..... after giving an opportunity of personal hearing to the petitioner otherwise, it will amount to depriving the interest of the petitioner and the same amounts to violation of principles of natural justice. In the case on hand, the impugned order was passed without giving opportunity of personal hearing to the Petitioner and therefore the same is liable to be set aside.
Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. T. Vasudevan For the Respondents : Dr. B. Ramaswamy Senior Standing Counsel ORDER This writ petition has been filed challenging the order passed by the 1st Respondent dated 22.05.2023 and to quash the same. 2. The learned counsel for the Petitioner would submit that initially a notice under Section 148 .....

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..... ssment Year 2017-2018, making addition of Rs.38,62,985/- under the caption "variation with respect of unexplained money under Section 69A" and in the said order, the 1st respondent had stated that the penalty proceedings under Section 271AAC(1) is separately initiated and the said order is impugned in this Writ Petition. 4. The main grievance of the Petitioner is that the petitioner has not been provided with sufficient opportunity of personal hearing before passing the impugned order and therefore the same is in violation of principles of natural justice that apart despite a request being made by the petitioner to file its reply on medical grounds, the respondents failed to consider the same. He therefore prays to set aside the impugned o .....

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..... to facilitate the opening of portal to submit the response, the petitioner received a reply on 18.05.2023 stating that grievance of the petitioner is resolved and it is stated that since the assessment order was passed on 15.05.2023 the portal was closed. The learned Senior Standing counsel for the respondents submitted that no request was received from the petitioner seeking adjournment on medical grounds. Therefore, this Court is of the view that was some confusion while passing the assessment order. 8. It is settled law that violation of principles of natural justice is a failure of due process. If any order is passed against the petitioner with demand, that order has to be passed after giving an opportunity of personal hearing to the p .....

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